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TMI Blog2016 (1) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... structed copies was also denied. It is seen from the documents that these reconstructed bills of entry have been attested as true copies by the officers of customs. By such authentication and attestation by the concerned officers of Customs Authorities, the copies of bills of entry have, in our view, become proper duty paying documents. The genuineness of the documents having been established the denial of credit is unjustified The receipt of inputs in the factory and duty paid upon them is not disputed. The Cenvat Credit Rules, 2002 do not provide any time limit for availing credit on inputs or capital goods. - In Board's Circular No.943/4/2011-CX dated 29.04.2011, it is mentioned that "goods such as furniture and stationery used in an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorities. A show cause notice dated 3.5.2005 was issued (a) proposing disallowance of credit amount of ₹ 27,33,393/- on the ground that the bills of entries are not originals and also alleging that few bills of entries were more than one year old, (b) the credit amount of ₹ 1,03,336/- was proposed to be denied for the reason that the duty paying documents were more than one year old, (c) the credit amount of ₹ 16,12,486/- was proposed to be denied for reason that the inputs were stored in godwon outside the factory and (d) the credit of ₹ 8,120/- was proposed to be denied for the reason that the air conditioners on which the credit was taken were not found installed in the factory. After adjudication, the order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal before the Commissioner (Appeals) who upheld the demand, interest and penalty. The said order of the Commissioner (Appeals) dated 31.03.2010 is impugned in appeal no.E/1519/2007. 5. At the outset, it has to be made clear that the credit was disallowed in the first instance on the ground that the bills of entry were not originals but only photocopies. The appellant then reversed the credit. During the pendency of this appeal before the Tribunal, the appellant obtained re-constructed copies of the bills of entry and availed credit on such re-constructed copies. This was adjudicated by the Department and the appellant then again reversed the credit so availed. The dispute relates to the credit availed on bills of entry on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been attested as true copies by the officers of customs. By such authentication and attestation by the concerned officers of Customs Authorities, the copies of bills of entry have, in our view, become proper duty paying documents. The genuineness of the documents having been established the denial of credit is unjustified. 7. Another ground alleged for denying the cenvat credit is that few documents are more than one year old. The receipt of inputs in the factory and duty paid upon them is not disputed. The Cenvat Credit Rules, 2002 do not provide any time limit for availing credit on inputs or capital goods. So this contention of the Revenue deserves to be brushed aside. 8. Ld, DR strenuously argued that the adjudicating officer in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st ground for denial of credit is answered in favour of the assessee. The second ground on which credit is denied is that the documents are more than a year old. The Cenvat Credit Rules, 2002 does not impose any time limit for availing credit. So the disallowance of credit on this ground is unjustified. In regard to the credit availed on air-conditioners, the ld. Counsel submitted that the air conditioners are installed in the office of the factory and that the office is part of the factory. In Board's Circular No.943/4/2011-CX dated 29.04.2011, it is mentioned that goods such as furniture and stationery used in an office within the factory are goods used in the factory and are used in relation to the manufacturing, business and hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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